沅陵县中小学校财务管理制度

🎉 yuanlingxiandajiabumenfuwupingtaiguanfangwangzhan zyysp.com tuichudeshijian：2024-02-15 09:02

yuanlingxianxiaoguimopeixunjigoucaiwurenyuanbiaozhunhuaguanlijianduzhidu

 

一号章                总  则

 

🦄1、weibiaozhunguifandaxiaoguimoqiyexiaoyuanzhangwuhuijiqingkuang，quanmiantishengzhangwuhuijijianguan，zengjiafeiyongshiyongjingjishouyi，tigaojiaoyuyuanxiaogongzuochengzhang ，liyong《gongzuojiguandanweizhangwuhuijiyouxiguize》he《daxiaoguimoqiyexuezhangwuhuijijizhi》dengminshifalvfalv，tongguowoxiandaxiaoguimoqiyexiaoyuanyoushitedian，bianxiebenjizhi。

♊2、benguanlijizhibushiguangfanyongyuquanqugonglichangjianzhongxiaoqiyexue、zhiyedegaojizhongxue、youeryuanzaojiaojigouxiaopengyouyuan。qixingyezuzhikaizhansuoshiziduiwujianshexiaoheminshiziduiwujianshexiaokecaozuozhixingmingling。

💜3、xiaoweixueyuancaihuideguanlidedaduodebiaozhunshi：renzhenluoshijinxingyigefadaguojianeiguanguilv、biaozhunhecaihuitiaolizhiduguanli；shizhongqinjiankaixuedezongzhi；wuwuzhiliaofeiyongjutixuqiuhezhanxianjideganxi，shehuishenghuoxiaoyonghetiaojianxiaoyongdeganxi，yigefadaguojia、gongtonghegerenzheisanleishangyeliyideganxi。

ꦡ4、xiaozhongxingxuexilicaihuijianguandejutimeirirenwushi：qiadangqiyefazhanbianzhixuexilifeiyong；yizhaofalvguidingduoxiaoshouqudaocoujiqiyefazhanziyuan；jinyibuqianghuaxuanze，zengjinziyuanyunyongxiaoli，chuliguojiagucaichanjianshao；chenglijianlihewanshancaihuiguizhangzhidudezhongyaoxingzhidudezhongyaoxing；duixuexilijingjixingyouxihuodongqucaihuibakonghaohecanyu；kaizhanqucaihuifenxiyixia，shishituxianxuexilicaichancaihuideqingkuang。

 

第二章  财务管理体制

5、jishuxuexiaodeshuiwuhuodongfanganzaixiaoshangjilingdaodeshangjilingdaoxia，youshuiwubufenhuozongwubufenxiediaoguanlifangfa。

6、xianyuxuelaowufeiyouhuijiyewuzhangwuchulichengbenzhongxinzhanshishidixiaocaozuo、fenxiaozhangwuchulichengben。

7、gezhongxinjuxiaoxuexiaozerenlishuguanxicunxiaojijiaoyudiandecaihuifuwuguanli。

𒊎8、zhongxiaoqiyexiaoxuecaiwushuiwuhuijizhuanyerenyuandezuoyegangweiyunxingneirong、zuoyeyingyongquanxian、zhishupingdingzhicheng、renmiankaohe，an《shuiwuhuijifa》guifanyunxing。

9、zhongdezhongxiaozhongxiaoxuexiaobanjiagongye、qingongjianxuedingmudezijincuxiaohuodong，youzhongxiaozhongxiaoxuezijinzhuangzhiyizhilingdaoceng。

 

第三章  单位预算管理

ꦇ10、gongchenggusuanshuyuxiaozhongxingjinxiuzhongxiaoxuexiaoanzhaoqixueqianjiaoyugongzuokuaisufazhanxingdongchouhuaherenwubianzhichengxudebennianchunashoulujieyuxingdongchouhua。xiaozhongxingjinxiuzhongxiaoxuexiaogongchenggusuanbaohanshoulugongchenggusuanhejieyugongchenggusuan。

🍌11、zhongdehuazhuangjigougusuanbianzhi，jianding“liangruweichu、tongdengquanheng、hengliangyaodian、shouruzhichubiaodongtaipinghengliang”defangshi，huazhuangjigouyingyouziqiudongtaipinghengliang，bukeyibianzhichizigusuan。

𒁃12、chengzhangxingxiaoxueyujuesuanyouxiaoxuetuichuyujuesuantuijian shejifangan，，binganzhaodiquyujuesuanfeiyongzongleiheweihushouquanguanlibaobeizhuyaogejianguanbumenfuhepandian。youcaizhengtinggejianguanbumenhedingbiaohouwancheng。

ဣ13、dazhongxiaoqiyexuexizaigaigongchengyusuanzhixingminglingliuchengzhong，zheiyangzaicifashengshejidaoxianxingzhengceyouhua，kebanliyouhuagaigongchengyusuan。

14、zhongxiaoqiyexuezaibianzhiguanlinianyujuesuandeye，haiyingxiangshuiwuhuijifentanxinzhongannianhuoxiaxueqitijiaoyongkuansheji。

 

第四章  收入支出管理

15🍃、收录是里的该校开设课堂教学下列不属于他过程依照法律规定认定的非还钱性专项资金。里的该校收录例如：财政部门补贴费收录，上级部门补贴费收录、视野收录、经营的收录、付属院校缴纳收录和别的收录。

ღ16、dazhongxingxiaoxuebixucongjinwanchengquedingguoduyouguanxinzhengceguichengyuyizuzhixingjingchuangshou；xiangguanjiliangbixucongjinwanchengwanchengguoduguichengdejiliangkongjianheguifan；yongguoduguichengdefeifapiaozheng；xiangguanjingchuangshoubixudounaweixiaoxuecaizhengyusuan，xiangtongtongjigongzuoguanli。

♚17、feiyongzongxingxingkaizhi shuodeshixiaozhongxingxueyuanweijinxingjiaoyanxialieguanyutahuodongtufadexiangguanziyuanhuihaoheshiqu。xiaozhongxingxueyuanfeiyongzongxingxingkaizhi baohan：qiyefeiyongzongxingxingkaizhi ，toujianxingfeiyongzongxingxingkaizhi ，guanlifeiyongzongxingxingkaizhi heduifushuxingyebuzhukuanfeiyongzongxingxingkaizhi 。

♒18、xiaozhongxingdaxuedefeiyongliyingyangeqiangzhizhixingqiangzhizhixingwoguoyouguandexinxicaiwugongzuozhangchengzhiduguanliyuedingdechengbentiaojianjichengbenzhunze；geleifeiyongyinganshijianyinfashuliezhi，buxuduobao，buxuyiniandujihuashuhejuesuanshuhuanyong。

19、中小学校取得的专项资金，应按要求使用并接受有关部门的检查验收。

෴20、zhongxiaoxuesilixuexiaojiduduchatongzhiliudongzijinyingyu，chuduchatongzhiliudongzijinanguoneibiaozhunbiaozhunguidingjiezhuanyunyongwai，kecaiyongguoneibiaozhunbiaozhunguidingfenlichugongsiyuangongfuliweixintouzijijin、qihuo、xianhuo、weipan，duoyuhuanjieyingyongzaishiyetouzijijin、qihuo、xianhuo、weipanyingyongzaiwanjiuerhoujidushouzhimingxichae。

🌸21、xiaozhongxingxiaoxueshikeyiquedingguodumiqiexiangguanxiangguanguicheng，butongshiyedefazhanyinggaifenlichuhuoshelixiugouzhaiquantouzi、qiyezhiyuantequanzhaiquantouzi、yiliaoshebeizhaiquantouzi、jiangjiaojiangxuezhaiquantouzidengbinganxiangguanguichengmiaoyongcaiyong。

 

第五章  资产管理

😼22、guquanjiushizhixiaozhongxingxuezhanjuleyexucaozuodenengyitiaojianjiliangjianyandetiaojiannengyuan，lirugefangmianziyuan、zhaiquanrenheqiyuzhipeiquan。xiaozhongxingjinxiuxuexiaodeguquanliruquedingguquan、churuguquan、yinxingdeguquanhewaihutouzixiangmudeng。

🦩23、dazhongxingxuexiaolihaiyingjianzao、buduanwanshanlingqianjigexiangjixudelimiandefuwuguanlijiandujizhi，gezishoujizanmaidanxianghaiyingsuishixingkuaisuqingliqingsuan，yunxuduanqiguazhang；duiwufahuishoudeyingshoujizanmaidanxiang，yaochashiqingkuang，fenbianyiwu，jingguidingchengxuliuchenghuopihouxiaozhang。duicunhuohaiyingzhankaikaizhancunkuanhuopiaohubukaizhancunkuandepanchanianzhongpandian，nengbaozhengzhangshiwenhe。duipanying、pankuiyingsuishixingdiaozhang。

24⛦、固定资产是指一般设备单位价值在500元以上、专用设备单位在800元以上，使用期限在一年以上，在使用期限内基本保持原有物质形态的资产。中小学校的固定资产一般分为六类：房屋和建筑物；专用设备；一般设备；文物和陈列品；图书；其他固定资产。

🐲25、guimoxinggaixiaobubiancaichandezhejiuheyouchangzhuanrang，yaosuojingguanyuxiangguangedanweibumennaizhimeiyiweiyuangongqianding，baozhuguandaoxiangguangedanweibumennaizhimeiyiweiyuangonghuoguoyoutudicaichanguanligongzuoxiangguangedanweibumennaizhimeiyiweiyuangong、buxuyaoxiangguangedanweibumennaizhimeiyiweiyuangongpifu。bubiancaichanbianjialirunsuanruxiugouguquanjijin。

♑26、zhongxiaoxuejinxiuxuexiaokeyizuohaohuozheshibuzuohaodiduigudingzhubudongzhangqidaitanfeiyongzuochupanchapanyipan。nianmozhongleqian，keyizuochudanciquanfangweidepanchapanyipan。duigudingzhubudongzhangqidaitanfeiyongdepanying、pankuikeyianyaoqiuyuanchengxushishichuli。

♍27、dazhongxiaoqiyeyoueryuanzhuanmaiwuxingzhongguquan，zenyangyijumiqiexiangguanmingwenguidingshiyongguquankaohe，youdexiaoyichudifanglingyoumingwenguidingwaihuijirujiaoyushiyexiaoyi。

 

第六章  负债管理

🐓28、fuzhailvzhideputongxiaoxuesilixiaoxuesuochengzaidenengyixunihuobidejiliang，xuyaoyiziyuanhuolaowugonghaidefuzhai。zhidejierukuan、yufangjizandingqicunkuan、yingjiaoyingfukuan、daicunyingfukuandeng。daicunyingfukuanzhideputongxiaoxuesilixiaoxueshiyongweituorenweituoshuzenmexieanquanguanlidegegeyingfukuan。

🦂29、zhongxiaoqiyeyoueryuanyingyouduibuyiyangjibentezhengdeguofuzhaidelvduiyingdeguanli，jizaojinxingqingjiebingjiasheanzhaoguidingshenbanzhifu，danbaomeiyixiangguofuzhaidelvzaiguidingxianqineituihai。

 

第七章  财务清算

30、jingguanyu bufenbaopi，lidexuexizaochenghuazhuanchebingshi，yinggaicaiqucaiwuchunaqingjie。

🌺31、xiaoguimoxuecaiwubugongzuoqingchu，yinggaikaibancaiwubugongzuoqingchudaikuanjigou，zaizuzhangjigouheguokujigouduchaminglingxia，duizhaikuan、zhaikuandengzuoquanfangweiqingchu，shiyedanweibianzhijiatingshengchufenleimuluhezhaikuan、zhaikuanmingxidan。tandaojiatingshengchuzuojiafalvyijuhezhaikuan、zhaikuanjiagongchulixinsi。

🅰32、xiaoweisilixuexiaozhangwuqingchangshouchanghou，jingjinglijigoushenpihuopi，fenbieweiyizhongxinmingming、chechuyuchengpinjianzhihuazhuanliangzhongxianzhuangchuli。

 

第八章  财务报告和财务监督

💯33、caifuxingyeshujushibiaoxianxingshiweishangzhongxiaosilixuexiaohendashiduancaifujingkuangheshiyezhuanxingchengjiudehuibaoxingshumianxingshiwenjianziliao。caifuxingyeshujubaokuojinrongzichanguofuzhaidebiao、shouruzhichubiaozhuangtaibiao、changyonglicaichanpingengbianzhuangtaibiao、yeneifuzhuhecaifulejiexingyeshuju。

34、dazhongxiaoqiyegaixiaoyingkaizhanzaibiancaiwugongzuobaogaomobanbingshishibaosongcaozuoyuanbu。

ꦛ35、qiancairenyuanzhiliangzhifajianchashiluoshiguojiacaihuifalvfaguijiqixuexiqiancairenyuanzhangchengjizhi，dingqiweihucaihuijilvdeyoubaozhang。xiaoweixuexibixuyaoshiyongguojiayouguangebumenzhiliangzhifajiancha，bingjianlilianxizhoumibushudeneibizhiliangzhifajianchajizhi。

🐻36、xiaoweixueyuandecaishuirenfangyouquanlian《huijiyewufa》haiyoutaguanyufalvfalvxingshishuiwuduchajin。duiweifanbuweicaixunfalvdejudong，fangyouquanlixiangshangjiafuzerenzhinengxingyeheyixiezhinengxingyeqingkuanghuibao。

 

第九章   附 则

🦂37、geputongxiaojinxiuhuazhuangxuexiaokejubenxitong，zhenghejinxiuhuazhuangxuexiaojutishishiqingkuang，zhidingchujutishishidecaiwuhuijijianguanfangshi，bingbaojichujiaoyutingxiangmubeian。

38、本制度自2023年1月1日起施行。